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The "Defined Benefit Dollar Limitation" shall be adjusted as provided below: <br /> (1) Adjustment for Less Than 10 Years of Participation or Service: If the <br /> Firefighter has less than 10 years of participation in the Fund, the <br /> "Defined Benefit Dollar Limitation" shall be multiplied by a fraction -- (i) <br /> the numerator of which is the number of"Years of Participation" in the <br /> Fund (or part thereof, but not less than one (1) year), and (ii) the <br /> denominator of which is ten (10). <br /> (2) Adjustment of ��Defined Benefit Dollar Limitation" for Benefit <br /> Commencement Before Age 62 or after Age 65: Effective for benefits <br /> commencing in "Limitation Years" ending after December 31, 2001, the <br /> "Defined Benefit Dollar Limitation" shall be adjusted if the annuity <br /> starting date of the Firefighter's benefit is before age 62 or after age 65. <br /> If the annuity starting date is before age 62, the "Defined Benefit Dollar <br /> Limitation"shall be adjusted under Section 9.02.b(2)(i), as modified by <br /> Section 9.02.b(2)(iii). If the annuity starting date is after age 65, the <br /> "Defined Benefit Dollar Limitation" shall be adjusted under Section <br /> 9.02.b(2)(ii), as modified by Section 9.02.b(2)(ii). <br /> (i) Adjustment of "Defined Benefit Dollar Limitation" for benefit <br /> commencement Before Age 62: <br /> (I) "Limitation Years" Beginning Before ]uly 1, 2007. If the <br /> annuity starting date for the Firefighter's benefit is prior <br /> to age 62 and occurs in a "Limitation Year" beginning <br /> before July 1, 2007, the "Defined Benefit Dollar <br /> Limitation"for the Firefighter's annuity starting date is the <br /> annual amount of a benefit payable in the form of a <br /> '�Straight Life Annuity" commencing at the Firefighter's <br /> annuity starting date that is the actuarial equivalent of <br /> the "Defined Benefit Dollar Limitation" (adjusted under <br /> Section 9.02.b(1) for years of participation less than ten <br /> (10), if required) with actuarial equivalence computed <br /> using whichever of the following produces the smaller <br /> annual amount: (1) the interest rate and mortality table <br /> (or other tabular factor) specified in the Fund; or (2) a <br /> five percent (5%) interest rate assumption and the <br /> applicable mortality table as defined in Section 9.02.g. <br /> (II) "Limitation Years" Beginning on or After July 1, 2007. If <br /> the annuity starting date for the Firefighter's benefit is <br /> priorto age 62 and occurs in a"Limitation Year" beginning <br /> on or after July 1, 2007, the "Defined Benefit Dollar <br /> Limitation"for the Firefighter's annuity starting date is the <br /> lesser of: <br /> (A) the annual amount of a benefit payable in the form <br /> of a "Straight Life Annuity" commencing at the <br /> Firefighter's annuity starting date that is the <br /> actuarial equivalent of the "Defined Benefit Dollar <br /> Limitation" (adjusted under Section 9.02.b(1) for <br /> years of participation less than ten (10), if <br /> required) with actuarial equivalence computed <br /> 16 <br />